Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/322133 
Erscheinungsjahr: 
2025
Schriftenreihe/Nr.: 
WIDER Working Paper No. 33/25
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
This paper provides the first comprehensive analysis of how firms in emerging economies respond to carbon taxation, leveraging detailed administrative data from South Africa-a potential trailblazer for other developing countries with limited state capacity amid the growing global push for carbon pricing. We examine the dynamic impacts of the carbon tax on firm-level outcomes-such as profits, sales, capital, and labour inputs-across manufacturing and mining firms, which are key sectors in the context of the carbon tax. Contrary to concerns that carbon taxes may hinder economic growth or reduce employment, our findings show no evidence of negative average impacts on firm performance or jobs. However, this overall result masks significant heterogeneity in the tax's effects across sectors, driven by the sector-specific design elements of the South African carbon tax. Firms expecting higher effective tax rates may have intensified their use of emission-intensive machinery and depreciated capital in anticipation of the tax. This behaviour appears to stem from firms resolving regulatory uncertainty or seeking to recover costs from stranded assets.
Schlagwörter: 
carbon pricing
carbon tax
firm performance
employment outcomes
JEL: 
H23
Q52
Q58
O13
O55
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-590-9
Dokumentart: 
Working Paper

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